Puppy comes with Asunder and Pcdripper, both of which can also convert WAV to mp3. In addition, they can convert an entire CD to mp3 without having to rip the whole CD first. Instead of ripping the whole CD before starting to convert the tracks to mp3, they rip one track and convert it to mp3 before going to the next track. That way doesn't require as much temporary storage as ripping the whole CD first.